Bill Text: NY S06190 | 2023-2024 | General Assembly | Amended


Bill Title: Authorizes the village of Goshen to impose a hotel and motel tax of up to five percent.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-06-08 - SUBSTITUTED BY A6202A [S06190 Detail]

Download: New_York-2023-S06190-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         6190--A
            Cal. No. 937

                               2023-2024 Regular Sessions

                    IN SENATE

                                      April 3, 2023
                                       ___________

        Introduced  by  Sen. SKOUFIS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations -- reported favorably from said committee, ordered  to
          first  and second report, amended on second report, ordered to a third
          reading, and to be reprinted as amended, retaining its  place  in  the
          order of third reading

        AN  ACT  to amend the tax law, in relation to authorizing the village of
          Goshen to impose a hotel and motel tax; and providing for  the  repeal
          of such provisions upon expiration thereof

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. The tax law is amended by adding a new section  1202-ii  to
     2  read as follows:
     3    § 1202-ii. Hotel or motel taxes in the village of Goshen. (1) Notwith-
     4  standing  any  other  provisions  of law to the contrary, the village of
     5  Goshen, in the county of Orange, is hereby authorized and  empowered  to
     6  adopt  and  amend local laws imposing in such village a tax, in addition
     7  to any other tax authorized and imposed pursuant to this article such as
     8  the legislature has or would have the power and authority to impose upon
     9  persons occupying hotel or motel rooms in such village. For the purposes
    10  of this section, the term "hotel" or "motel" shall mean and include  any
    11  facility  consisting of rentable units and providing lodging on an over-
    12  night basis and shall include those facilities designated  and  commonly
    13  known as "bed and breakfast" and "tourist" facilities. The rates of such
    14  tax  shall  not exceed five percent of the per diem rental rate for each
    15  room, provided however, that such tax  shall  not  be  applicable  to  a
    16  permanent resident of a hotel or motel. For the purposes of this section
    17  the  term "permanent resident" shall mean a person occupying any room or
    18  rooms in a hotel or motel for at least ninety consecutive days.
    19    (2) Such tax may be collected and administered  by  the  chief  fiscal
    20  officer  of  the  village  of Goshen by such means and in such manner as

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10246-03-3

        S. 6190--A                          2

     1  other taxes which are now collected and administered by such officer  or
     2  as otherwise may be provided by such local law.
     3    (3)  Such local laws may provide that any tax imposed shall be paid by
     4  the person liable therefor to the owner of the hotel or motel room occu-
     5  pied or to the person entitled to be paid the rent  or  charge  for  the
     6  hotel or motel room occupied for and on account of the village of Goshen
     7  imposing  the  tax and that such owner or person entitled to be paid the
     8  rent or charge shall be liable for the collection  and  payment  of  the
     9  tax;  and  that  such  owner  or  person entitled to be paid the rent or
    10  charge shall have the same right in respect to collecting the  tax  from
    11  the  person  occupying the hotel or motel room, or in respect to nonpay-
    12  ment of the tax by the person occupying the hotel or motel room,  as  if
    13  the  tax  were a part of the rent or charge and payable at the same time
    14  as the rent or charge; provided, however, that the chief fiscal  officer
    15  of  the village, specified in such local law, shall be joined as a party
    16  in any action or proceeding brought to collect the tax by the  owner  or
    17  by the person entitled to be paid the rent or charge.
    18    (4)  Such  local  laws  may  provide for the filing of returns and the
    19  payment of the tax on a monthly basis or on the basis of any  longer  or
    20  shorter period of time.
    21    (5)  This  section shall not authorize the imposition of such tax upon
    22  any transaction, by or with any of  the  following  in  accordance  with
    23  section twelve hundred thirty of this article:
    24    a.  The  state  of  New  York,  or any public corporation (including a
    25  public corporation created pursuant to agreement or compact with another
    26  state or the Dominion of Canada), improvement district  or  other  poli-
    27  tical subdivision of the state;
    28    b.  The  United  States of America, insofar as it is immune from taxa-
    29  tion;
    30    c. Any corporation or association, or trust, or community chest,  fund
    31  or foundation organized and operated exclusively for religious, charita-
    32  ble  or  educational purposes, or for the prevention of cruelty to chil-
    33  dren or animals, and no part of the net earnings of which inures to  the
    34  benefit of any private shareholder or individual and no substantial part
    35  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    36  attempting to influence legislation; provided, however, that nothing  in
    37  this  paragraph  shall  include an organization operated for the primary
    38  purpose of carrying on a trade or business for profit,  whether  or  not
    39  all of its profits are payable to one or more organizations described in
    40  this paragraph.
    41    (6) Any final determination of the amount of any tax payable hereunder
    42  shall  be reviewable for error, illegality or unconstitutionality or any
    43  other reason whatsoever by a proceeding under article  seventy-eight  of
    44  the  civil practice law and rules if application therefor is made to the
    45  supreme court within thirty days after the giving of the notice of  such
    46  final  determination,  provided, however, that any such proceeding under
    47  article seventy-eight of the civil practice law and rules shall  not  be
    48  instituted unless:
    49    a. The amount of any tax sought to be reviewed, with such interest and
    50  penalties  thereon  as  may  be provided for by local law shall be first
    51  deposited and there is filed an undertaking, issued by a surety  company
    52  authorized to transact business in this state and approved by the super-
    53  intendent of financial services of this state as to solvency and respon-
    54  sibility, in such amount as a justice of the supreme court shall approve
    55  to  the effect that if such proceeding be dismissed or the tax confirmed

        S. 6190--A                          3

     1  the petitioner will pay all costs and charges which may  accrue  in  the
     2  prosecution of such proceeding; or
     3    b.  At  the  option of the petitioner such undertaking may be in a sum
     4  sufficient to cover the taxes, interests and penalties  stated  in  such
     5  determination  plus the costs and charges which may accrue against it in
     6  the prosecution of the proceeding, in which event the  petitioner  shall
     7  not  be required to pay such taxes, interest or penalties as a condition
     8  precedent to the application.
     9    (7) Where any tax imposed hereunder shall have been erroneously, ille-
    10  gally or unconstitutionally collected and  application  for  the  refund
    11  thereof  duly  made  to  the proper fiscal officer or officers, and such
    12  officer or officers shall have made a determination denying such refund,
    13  such determination shall be reviewable by  a  proceeding  under  article
    14  seventy-eight  of  the  civil practice law and rules, provided, however,
    15  that such proceeding is instituted within thirty days after  the  giving
    16  of  the notice of such denial, that a final determination of tax due was
    17  not previously made, and that an undertaking is filed  with  the  proper
    18  fiscal  officer  or  officers in such amount and with such sureties as a
    19  justice of the supreme court shall approve to the effect  that  if  such
    20  proceeding  be  dismissed  or the tax confirmed, the petitioner will pay
    21  all costs and charges which  may  accrue  in  the  prosecution  of  such
    22  proceeding.
    23    (8)  Except  in the case of a wilfully false or fraudulent return with
    24  intent to evade the tax, no assessment of additional tax shall  be  made
    25  after  the  expiration  of  more  than  three years from the date of the
    26  filing of a return, provided, however, that where  no  return  has  been
    27  filed as provided by law the tax may be assessed at any time.
    28    (9)  All  revenues  resulting from the imposition of the tax under the
    29  local laws shall be paid into the treasury of the village of Goshen  and
    30  shall  be  credited to and deposited in the general fund of the village.
    31  Such revenues may be used for any lawful purpose.
    32    (10) If any provision of this section or the  application  thereof  to
    33  any  person or circumstance shall be held invalid, the remainder of this
    34  section and the application  of  such  provision  to  other  persons  or
    35  circumstances shall not be affected thereby.
    36    §  2.  This  act shall take effect immediately and shall expire and be
    37  deemed repealed 2 years after such date.
feedback